| 17618200 | Section 90 Double taxation relief - Assessment between India and USA - Royalty - Distribution reve -- Assessee, based at USA, entered into agreement with Warner Media India Private Limited (|WMIPL|) whe......
Del-Trib -- 09 Sep 2024
Turner Broadcasting System Asia Pacific, Inc. v. Dy. CIT In assessee|s favour.
I.T.A. No. 2432/DEL/2023 And I.T.A. No. 3717/DEL/2023
2024 TaxPub(DT) 4860 (Del-Trib)
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| 17618300 | Section 90 Double taxation relief - Agreement between India and Singapore - Denial of benefit of -- Assessee-company declared long-term capital gain on sale of shares and interest receipts claiming be......
Del-Trib -- 05 Sep 2024
Tyco Electronics Singapore Pte Ltd. v. DCIT In assessee|s favour
ITA No. 1760/Del/2022
2024 TaxPub(DT) 4861 (Del-Trib)
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| 17405000 | Section 195 Tax deduction at source - Under section 195 - Remittance of funds from Indian bank acco -- Assessee-company was tax resident of UK. It was registered with SEBI in India as Foreign Institution......
Mum-Trib -- 08 Aug 2024
Caledonia Investments PLC v. Asstt. CIT In assessee|s favour
ITA No. 2458/Mum/2024
2024 TaxPub(DT) 4214 (Mum-Trib)
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| 17404100 | Section 40(a)(i) read with section 195 Section 9(1)(vii), Expln. 2 Disallowance under section 40(a)( -- Assessee was engaged in the business of providing workforce development and consulting services to i......
Del-Trib -- 05 Aug 2024
QAI India Ltd. v. DCIT In assessee|s favour.
ITA No. 3998/Del/2017 And ITA No. 3999/Del/2017
2024 TaxPub(DT) 4205 (Del-Trib)
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| 17249400 | Section 9(1)(vi) Income deemed to accrue or arise in India - Under section 9(1)(vi) - Remittance ma -- Issue under consideration was as to whether remittance made by assessee-company to foreign parties o......
Bom-HC -- 21 Jun 2024
CIT v. Reliance Industries Ltd. In assessee|s favour.
Income Tax Appeal No. 1655 of 2018 with Writ Petition No. 1737 of 2018 with Writ Petition No. 1842 of 2018 with Writ Petition No. 1850 of 2018
2024 TaxPub(DT) 3335 (Bom-HC)
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| 17100800 | Section 9(1)(vi) Section 90 Double taxation itself - Agreement between India and Singapore - Royalt -- Assessee based at Singapore was engaged in the business of providing digital transmission of data th......
Del-Trib -- 17 May 2024
Telstra Singapore Pte. Ltd. v. Dy. CIT In assessee|s favour.
ITA No. 3318/Del/2023
2024 TaxPub(DT) 2609 (Del-Trib)
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| 17038500 | Section 234B Interest under section 234B - Failure to pay advance tax - Assessee being non-reside -- Assessee, a non-resident based at Canada, challenged the levy of interest under section 234B.H......
Del-Trib -- 03 May 2024
Computer Modelling Group Ltd. v. ACIT In assessee|s favour.
ITA No. 2090/Del/2023, 2305/Del/2022, 2091/Del/2023 And 3102/Del/2023
2024 TaxPub(DT) 2250 (Del-Trib)
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| 16832700 | Section 40(a)(ii) Business disallowance under section 40(a)(ii) - Education Cess and Secondary and H -- Revenue disallowed assessee|s claim of deduction of Education Cess and Secondary Higher Education Ce......
Del-Trib -- 05 Mar 2024
Ericsson India Global Services (P) Ltd. v. DCIT Appeal Partly Allowed
ITA No. 1150/Del/2022
2024 TaxPub(DT) 1176 (Del-Trib)
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